NEW AMIS: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
NEW AMIS
Largest movements
- Receivables within one year +€23,615
up €23,615 (+35.4%), from €66,768 to €90,383
of which Other amounts receivable: +€20,203
- Stocks and contracts -€4,150
down €4,150 (-57.6%), from €7,210 to €3,061
- Cash +€1,560
up €1,560 (+15.6%), from €10,018 to €11,579
mainly Net result for the year (+€9,537) and Tax, wage and social debts (+€8,319)
- Deferred charges and accrued income -€1,107
down €1,107 (-35.4%), from €3,125 to €2,017
- Profit (loss) carried forward +€9,537
up €9,537 (+18.4%), from €51,969 to €61,506
- Tax, wage and social debts +€8,319
up €8,319 (+86.1%), from €9,660 to €17,978
of which Taxes: +€6,376
- Trade debts +€1,560
up €1,560 (+22.2%), from €7,016 to €8,576
- Staff costs +€10,510
new in 2025: €10,510
- Gross operating margin -€9,871
down €9,871 (-27.2%), from €36,345 to €26,474
- Taxes -€3,002
down €3,002 (-38.7%), from €7,765 to €4,764
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,918 | €107,334 | +€19,416 | +22.1% |
| Fixed assets | 21/28 | €797 | €294 | -€503 | -63.2% |
| Tangible fixed assets | 22/27 | €797 | €294 | -€503 | -63.2% |
| Plant, machinery and equipment | 23 | €797 | €294 | -€503 | -63.2% |
| Current assets | 29/58 | €87,121 | €107,040 | +€19,919 | +22.9% |
| Stocks and contracts in progress | 3 | €7,210 | €3,061 | -€4,150 | -57.6% |
| Stocks | 30/36 | €7,210 | €3,061 | -€4,150 | -57.6% |
| Amounts receivable within one year | 40/41 | €66,768 | €90,383 | +€23,615 | +35.4% |
| Trade receivables | 40 | €40,651 | €44,063 | +€3,413 | +8.4% |
| Other amounts receivable | 41 | €26,117 | €46,320 | +€20,203 | +77.4% |
| Cash at bank and in hand | 54/58 | €10,018 | €11,579 | +€1,560 | +15.6% |
| Deferred charges and accrued income | 490/1 | €3,125 | €2,017 | -€1,107 | -35.4% |
| Total equity and liabilities | 10/49 | €87,918 | €107,334 | +€19,416 | +22.1% |
| Equity | 10/15 | €71,242 | €80,779 | +€9,537 | +13.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €673 | €673 | = | 0.0% |
| Non-distributable reserves | 130/1 | €673 | €673 | = | 0.0% |
| Reserves not available under the articles | 1311 | €673 | €673 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,969 | €61,506 | +€9,537 | +18.4% |
| Amounts payable | 17/49 | €16,676 | €26,554 | +€9,878 | +59.2% |
| Amounts payable within one year | 42/48 | €16,676 | €26,554 | +€9,878 | +59.2% |
| Trade debts | 44 | €7,016 | €8,576 | +€1,560 | +22.2% |
| Suppliers | 440/4 | €7,016 | €8,576 | +€1,560 | +22.2% |
| Taxes, remuneration and social security | 45 | €9,660 | €17,978 | +€8,319 | +86.1% |
| Taxes | 450/3 | €9,660 | €16,036 | +€6,376 | +66.0% |
| Remuneration and social security | 454/9 | - | €1,943 | +€1,943 | |
| Remuneration, social security and pensions | 62 | - | €10,510 | +€10,510 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €503 | €503 | = | 0.0% |
| Other operating charges | 640/8 | €507 | €696 | +€189 | +37.2% |
| Gross operating margin | 9900 | €36,345 | €26,474 | -€9,871 | -27.2% |
| Operating profit (loss) | 9901 | €35,334 | €14,764 | -€20,570 | -58.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €353 | €463 | +€110 | +31.3% |
| Recurring financial charges | 65 | €353 | €463 | +€110 | +31.3% |
| Profit (loss) for the period before taxes | 9903 | €34,981 | €14,301 | -€20,680 | -59.1% |
| Income taxes | 67/77 | €7,765 | €4,764 | -€3,002 | -38.7% |
| Profit (loss) for the period | 9904 | €27,216 | €9,537 | -€17,678 | -65.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,216 | €9,537 | -€17,678 | -65.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.